In the UK Government's website, advice is given as to what you can do if a person dies without a Will or if you wish to change a Will after death by way of deed of variation. This flexibility in post death planning was welcomed, particularly if a person died without a will. It enables the widow to inherit with the consent of the beneficiaries and therefore to benefit for spouse exemption from inheritance tax. This flexible friend will be reviewed after an announcement by the Chancellor, George Osborne, with a view of eliminating any inheritance tax advantage. If deeds of variation are to be eliminated this may mean that family members would be well advised to suggest that wills are executed.